Vat in Bangladesh is an important one. Vat is a major source of income of Bangladesh government. In Vat act BD section 44 refers to: Power of the Board to rectify errors, etc.- Vat in Bangladesh: (1) The Board may, rectify any apparent error or incorrectness from the record of any order passed under the provisions of this Act or the rules suo moto or on an application by any person within one year of giving such order:http://pupilshub.com/vat-bangladesh-power-board-rectify-errors-vat-bd/278